2012 (4) TMI 107 - AT - Service Tax

Availment of services of commission agent abroad Business Auxillary service - period involved 13.07.2004 to 31.03.2005 assessee contending non-taxability of said services before 18.04.2006 - Held that - Liability under Finance Act 1994 for availing service of foreign agents arise after 18.04.2006 following Apex Court decision in case of Indian National Shipowners Association v. Union of India (2010 - TMI - 78723 - Supreme Court of India) - Decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, stating that the liability for availing services of foreign agents before 18.04.2006 was not taxable. The period involved was 13.07.2004 to 31.03.2005, and the appeal was allowed. (2012 (4) TMI 107 - CESTAT, NEW DELHI)